Theoretical Research On The Architecture Of Modern Auditing

The research of audit theory system structure has the extremely vital significance to both the consummation of audits theory and the development of audit practice .It's the key problem which must be solved first of all of the study of audit theory. But as yet the study to audit attaches importance to some factor or some aspect, what's more, the existing mode also has some flaws and the insufficiency. Therefore, the main goal of this text is to construct a comparatively comprehensive, systematic, reasonable and effective audit theory system structure and provide reference to thorough research of auditing, especially to nongovernmental audit.To study the theory system structure , the first step is to determine the starting point, namely the logic start point. The second step is to ensure the factors included and analyze the relations among them. The last step is to draw the analysis conclusion and establish the structure mode of theory system. According to this, on the base of the predecessor research results, firstly, the article utilizes the research techniques which are induction and deductive method, analysizes the advantages and disadvantages of logic beginning of every audit theory and proposes the theory taking three factors , namely the audit essence, the audit environment and the audit supposition , as beginning points. Then according to the existing audit theory structure pattern, the author analysizes the connotation, characters of each factor and the relations with audit theory system. Lastly, the text set up a brand-new audit theory system structure and has made a simple appraisal.